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Hey Everyone,
I am a mobile game developer (Android and iPhone) looking for a 2d artist to work with. I currently am in creation of a jungle themed tower defense game, with many exciting features. I am not going to reveal too much information about the game, but I am very excited about it.
Profits would be a 50 split with the artist.
We would use tilesets since there are going to be many levels, but multiple sprites and characters would have to be drawn.

Create a fully working proof of concept with scavenged art off the net. There are plenty of tilesets and sprites available out there, most you obviously cant' use for production and I wouldn't show the general public, all you want is something that is playable and can see if the concept works. Use google image search with terms like 'tower defence sprites' or 'jungle tilesets'.

THEN once you have a product that is fun, either show a few artists and try to get one on profit share (not recommended) or hopefully save up a few dollars while making your proof of concept to pay for some art.

Then that's probably what you're going to have to do. There aren't many people who will voluntarily waste hours of their own time drawing art for someone who has nothing to show and no money to pay up front. It's too risky. There are literally hundreds of people in your situation, all looking for artists. You've got to do something to make yourself look like someone who is actually going to finish a game, and having a nearly-finished game is a good way to do that.

Everyone's situation is different, but it might be worth posting to the forums on Deviant Art. I did that when I first started making games for money, and found a young artist, who was willing to work for a small commission and a piece of the game's revenue.